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HMRC internal manual

Company Taxation Manual

Company taxation manual: recent changes

Below are details of the amendments that were published on 9 May 2011 (see the update index for all updates)

Section Details of update  
CTM04720 Deleted  
CTM61605, CTM98215  Reflects a change in the time limit for claiming under s 419(4) of ICTA88 (repayment of loans to participators)  
CTM90610 Reflects a change in the default time limit for claiming relief under CTSA  
CTM95100, CTM95570  Reflects a change in the time limit for assessments under Para 46 of Sch 18 of FA98 (including discovery determination, applied by Para 49) (Corporation Tax self-assessment)